CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements For the year ended 31 December 2023 Registered Charity in Northern Ireland (NIC 105342-0)
Presbyter an CHURCHTOWN CONCREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 including a Statement of Assets and Ltabilities as al that date. Reference and Administrative Details Chui'chtowii congregalion of the Presbyterian chUh in Ireland 'I'amlaght Rd, Tainlaght O Crilly* Magliei'a Co. Londonderry, BT46 5XW Registered Charity in Northern Ireland (105342-0) Chai'ity Trustees The Chariiy Trustees who served during ihe year or who were trustees at the dale of this report were Mr Harry Arnistrong Mr George Graham Mr Willis Arnistrong MT William Lamont Mr Robert John Bloomfield Rev Richard MolSOn Mi. Stanley Bolton Mr Christopher Rowe Mr Keith Dundas Mr Junior Whyte Principal Office Bearers Minister Clerk of Session Treasurer Rev Richard Morrison Mr Christopher Rowe Mrs Sylvia Rowe Independent Examiner Ian Johnston (A.F.A.) Stevenson & Wilson Chartered Accountants 22-30 Broadway Ave, Ballymena, Co. Antrim, BT43 7AA. Bankers Danske Bank, Po Box 183, Donegall Square Wesl, Belfast, BTI 6JS. Solicitors Burnside & Logue Solicitors 43 Main St, Maghera, Co. Londondeny, BT46 SAA.
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTELS ANNUAL REPORT (cont'd) Stl'uctui'e and Management The Kii'k Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregalion's goven)ing document, The Code, the book ofthe constitution and government of tlie Presbyterian Churcli in Ireland, the Kii'k Session seeks to watch over and promote the spirilual interesl of the congregation and of persons not coi)iiecled with aiiy coiigregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further Il)e coi)Iribution of the Church io Cllrislian witness and service in the local community. The Kirk Session has delegated lo its Congregational Committee ihe temporal affairs of ihe congregation including administering all funds and propeity belonging to the congregation. Meinbers of the Kirk Session are ex-officio members of th¢ Congregational Committee. The Kirk Session consists of the ordained Ininister and the ruling elders of the congregalion. All membei's arc cnlilled to pi'opose, speak and exercise equal votes at Ineetings, except that the Moderator, the minister in active duty in tlie coiigregation, has no deliberative bul only a casting vote. Stated meetings of the Kirk session are nonnally held bi-monthly. or as is deemed necessary. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant at ils ordinances. The selection of ihose proposed to be called to the olCe can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland forni of governance the corporate oversight of a congirgalion is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by th¢ General Assembly of the Presbyterian Church in Ireland. Churchiown congregation of the Presbyterian Church has been assigned to the Ballymena Presbytery of the Presbyterian Church in Ireland. The membership of the Presbyleiy consists inainly of the active ministers of congregalions assigned to Al by the General Assembly, minsters who have retii'ed from active duty and an elder appointed by the Kirk Session of each congregation. The General Assembly The General Assembly is the supreme court of the Chuwh, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The Genei'al Assembly is nornially constituted during the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active minister of each congregation, retired minsters and a representative elder appoiiited by the Kirk Session of each congregation.
Presbyter an CIWRCHTOWN CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Description and Purpose The charitable purpose of the congregation is the advancement of religion. Churchtown eongregation of the Presbyierian Church is a congi'egalion of the Presbylerian Church in Ereland. The Pi'esbytcrian Church in Ireland, as a Reforn]ed Church within the wider body of Chrisl is grounded in the Scriptures, and exists lo love and honour God through faith in His Son and by the power of Flis Spirit, and to enabl¢ her m¢inbers lo play their part in fulfilling God's mission to our world. The congregation's mission stalemenl is as follows "by God's 'aCe, we as a gospel s17aped congi'egolioii Iviihii? Ihe Pi'csbylei'icin Chiii'ch in li'eland, Jeek io make and cqiiip disciples ofJesiis, Ihi'oiigh ihepi'oclaiiiali017 of God's s1101'd, lo Ihe gloiy of God. ' The congregation aims to live oul its mission as a family of God's people by being". A Covenant Community.. where our relationships are rooted in the promises of God by living faithIlY toward hiin and loward one another. An Intergenerational Community.. where adults intentionally take the lead to engage with. encourage and nurtuit younger members to maturity in Christ. An Outward looking Community: where we want the blessings of God that belong io us in the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Weslininster Confession of Faith, along with the Laiger and Shorter Catechisms, set out what we undei'stand the Bible teaches on key maiters of Christian faith and practice Activilies and Objectives The congregation meets for worship every Sunday and visitors were welcome to join. The Sacrament of the Lords Supper is observed on four occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study and pl'ayer meetings and has a wide range of organisalions which seek to reach and disciple those involved. The oi'ganisations include.. Sunday School & Bible Class Childr¢n's Church C1'eche Holiday Bible Club Boys Brigade Rainbows, Brownies & Guides Youth Fellowship Men's Fellowship Presbyterian Women Friendship Group Choir Walking Group Achievements and Performance Worship and prayer The congregation nornially meets for worship each Sunday at 12:00 Noon (I 1:00am in July & August) and on the first and third Sunday each month at 7=OOpm. A time of Prayer is held before each service of worship. Dui'ing the week there is a midweek meeting on Wednesday evenings at 8pm, providing an opporrnnity for members to meet together for fellowship. to study the scriptures and for a time of prayer. During the year we saw five meinbers of the congregation pass away and we sought to comforl those who had been bereaved.
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANINUAL REPORT (cont'd) At 31 December 2023 there were 141 communicant members and 136 families connected with the congregation. The average weekly attendance al morning worship was 120, and evening worship on the fwsl and third Sundays was 40. Pastoral care Memb¢is of the congregalion who are unable to attend church due ¢0 sickness or age are visited on a regular basis by the minister, the elder for that district or by a member of the congregation. We also provide online live5treain and CD ministry where each worship service 15 recorded and available to those who could not attend or are housebound. Mcmbers of the ¢oiigregalion are willing and proaclive in supporting Ihe practical needs of others where ihey arise. Effoits are inade to engage with meinbe15 of our local community who need pastoral support. Missioii aiid outreach Oui. weekly services of woi'ship are open to everyone in our community and beyond as they are streained and made available online. Dui'ing the course of the year certain worship services have a particular Iheme (e.g. Back to School, Flai'vesl. Cliristmas and Eastci.) providing an opportunity to invite members of Ihe community lo join wilh us on these occasion5. Events happening within Church life are Promoted through leaflet drops, our monthly announcement sheet, hurch website and social media through our Facebook page. Our varied range of organisalions provided an opportunity io engage with young and old from wiihin the oongregation through their carefully planned programmes. They also gave an opportunity to reach out to the local community with many of our youth members having no connection lo the congregation. We enjoy excellent relations with our neighbouring churches. We shared some joint midweeks wilh Drimbolg Reforn)ed Presbyterian and we supported the local Church of Ireland congregations in Tamlaght O Crilly and Innisrush at Ilieir special servftces held during the year. The annual week of Holiday Bible Club and Youth outreach on the first week in Augusl provided an opportunity to reach large numbers of children and youth from the wider community. This has proved to be a great way of sharing the gospel of Jesus Christ with children and youth, as well as making good connections with families in the area. The church seeks to support local schools and engage with the staff and pupils there. Our minister regularly takes part in assemblies in two Primary Schools and occasionally in a Secondary school, as well as helping out with breakfast club once a week. In December we had a Christmas tree put up in ihe village and were able to host a ' lights switch on, event and oulreach in the local community. There was singing from the community choir, a Christmas message from the Church of IrelRnd minister, and festive refreshments and entertainmenl. Funding from Mid Ulster Council helped to make this event possible. The congregation supported the United Appeal for Mission which is a central fund of the Presbyterian Church in li-eland ensuring that its target is met each year. This enables congregation5 to support the wider mission of the denomination and to do mission and outs'each on a denominational basis beyond what the congregation could do on ils own. The United Appeal Fiind provides financial support for mission personnel at home and overseas, asslsts congregation5 Wlth the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, a5SiSt with the running costs of Union Theological College (the Church's training college for rniThistry students), and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care.
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREI LAND TRUSTEES IlNNUAL REPORT (cont'd) The congregation supported other Mission groupslpeople. This included the work of the Belfasl City Mission, with particular interest and focus on Andy and Iris Williamson who serve in Ballysillan. The congregation generously supported the BCM Christmas Gift Appeal in December. Churchlown also continued their gospel partnership with a chlirch in Moldova through European Mission Fellowship. We welcoined their Director and his wife lo lead a Sunday Service in March where we heard about the ongoing needs and work in that region. We committed lo support this woi'k pi'ayerflilly and financially. At Ihe end of the year the total given through our midweek weekly offering and evening services was divided among a number of mission agencieslgroups. In ol'der to encourage young people being involved in short. or longer lem), missionary work, locally or overseas. provision is made to financially support them. Pi"esbytery The congi'cgation was rcpresented al the regular meetings of Presbytery by our Ininister and one of Il)e elders. This provides an important link between the congregations and Ihe wider structures of the church. Our minister look on respoiisibility for convening the Youth and Children's ministry within Presbytery. General Assembly The minister and one of our elders were nominated to attend the meeling of the General Assembly of the Presbyterian church in Ireland held in Assembly Buildings in Belfast in June. Property The Congregational committee continue to provide oversight for the upkeep of our church buildings, graveyard and fami land. Having prayerfully considered the need for additional and improved fa¢iliti¢s, th¢ congregalion agre¢d lo proc¢¢d with plans for a new church hall adjacenl lo Ihc graveyard. Organisation$ Siinday school & Bible Class - Throughout 2023, with the exception of the summer months, Sunday schooVBible class Inet each Sunday morning from I I:00-11:45am. From January to June 2023 the children were laughl the word of God in four classeslone Bible class. Our annual Children's Day services were held on Sunday 4, June. The Sunday SchoollBible class concluded in June with a family trip to Castlerock beach. Following a summer recess, ¢IS¢S resumed in S¢plemb¢r 2023, wli¢n 22 childr¢n and young p¢opl¢ ¢nroll¢d which can be brok¢n down as follows.. Sunday school (aged 4-11) - 13 children with 3 teachers Bible class (aged 12-18)- 9 young people with 2 teachers Dui'ing the calendar year, each child received an Easter Egg, end of sessioii prize and Christmas gift. In December 2023, our Sunday SchooVBible clas5 pupils enjoyed a Christmas trip to Soft Play and Bowling at the Jet Centre Coleraine followed by food at McDonalds. Each year Sunday School/Bible Class have a mission project where money is collected by the children in Smartie tubes. Our lolal contribution at 31 December 2023 10 support European Missionary fellowship through the work of Mihai and li'ina Chisari in Moldova was £500. Youth Felloivship - Renew youth fellowship met forlnightly between September and June usually in the Church Hall with approximately 10-15 young people from y¢ar 8 up and we have 3 leaders. Our nights usually stait with ice breakers followed by a bible-based talk and bible study to help challenge, encourage and equip the young people in their everyday lif¢. Over this we have had people come in to speak about their involvement in mission work including football and video production. We also had a trip to crazy golf and an end of year water fight and pizza night.
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) I. Tamlaght O, Crilly Boy's Brigade - our Boys, Brigade company is attached to the three local churches. From September lo March the boys in all sections met each Monday night. The boys in Anchors and Juniors enjoyed a varied pi'ogramme including bible study, gaines and craft. The Company section also participated in bible study, enjoyed sport activities and learnt new skills. The BB year concluded with a parents evening on Monday 25 March. following a summei. recess, BB meetings resumed in September for all three sections with a prograinme as oiiilined above. On 4th Sepiember l 31 Tamlaght O'crilly Boys, Brigade enrolled 5 Anchor boys. 5 Junior boys and 7 Company seclion boys. I Company Section boy received hls Presidents Badge at parents evening. Tamlaght O'crilly Rainbows, Brownies & Guides - All girls in Rainbows. Brownies and Guides participated and engaged in different activities each week, such as- craft. sport. games. cookery and scripture related activities. In January 2023, the BB invited us along to a talk from the PSNI which the girls really enjoyed. We elided the 2022123 year with a tea evening where the gil'ls surprised their family aiid friends wilh a flasli Inob. From Scptemb¢r lo December 2023, they enjoyed joining with Tamlaghl O'crilly Boys Brigade for enrolment and Harvest s¢rvic¢s as well as singing carols ai'ound the Iree and our Chi'istmas party. Each unit is continuing to work towards badges on a variety of diffei'ent theines. Numbei's are continuously changing and we currently have 8 Rainbows, 4 Brownics and 4 Guides. Holiday Bible Club - this involved a week of outreach from 31st July to 4 August in Ihe ' Big tcnt, in th¢ Inanse field. This was pi'oceeded by a Worship service in the tent on the evening of Sunday 30, July. From Monday to Friday nightly meetings were held for Primary school age children following the iheme The Big Rcscue - sludyii)g how God itsciied Jonah and God's salvation plan through Jesus, death and resurrection. This meeting was followed each evening by 'Youth Week, from 8.30pm for those of secondary school age+. This event comprised of special aclivities- including Beaiboxing, walei. games and Beat the clock and also had food, prdise and an epilogue each night. On the Friday evening a fai)iily nighiibai'beque and Barn Dance was enjoyed by children and parents/friends. Various prayei. times to comniil 11)is woi'k lo the Lord were held throughout the week. In total. across boih age groups, 149 childi.en/young people enrolled duriiig the week. Our week of outreach concluded with a Holiday Bible Club Family service in church on Sunday 6111 August. Presbyterlan Women - Women connected to the congregation met each month from January to April and September to December 2023. 1)W provided a varied programme tied into the theme for the year, Being Transfoi'med. I"he ladies enjoyed times of fellowship together and were given the opportunity lo hear about, and support, local and global mission. Our prograin consisted of: Gift nlght where we heard about the three local mtnisters, wives, Dr Michael McBride Consultant anaesthelist working on the Mercy Ships, Beth Montgomery from Asia Link, Pamela forrest who shared lier testimony with us, an evening out enjoying tea, cakes and crafts. pudding night, Sandra Anderson sharing how God stood by her in tough times, our 50th Anniversary in the Lodge Hotel Coleraine and Judith Hooks - Beauty from Ashes (F ll'e Lily). Some of our ladies attended the Irish Women's Convention. The PW Service in September was led by Sharon and Melvin Kelly and the praise was led by the PW choir. MenY5 Fello)vship- Men connected to the congregation met each month from January io April and September to December. The varied programme and range of guest speakers provided an opportunity for friendshtp and fellowship. The meii enjoyed their annual joint sports night in Drimbolg Church hall which was a fun bul comp¢titive night. The half time talk was given by Slanley Little. The annual dinner in February was held at Toasl in Cullybackey witli Rev John Coulter sharing at it. Some men attended Culnady's Wellbeing Evening in March which proved io be a very helpful and encouraging evening. The visit to Hill's farni Ahoghill gave an insighi into the running of a large inodern dairy farm. The men enjoyed food together before George Barkley gave a relevant and challenging message from God's word. September saw the inen bring out their competitive side again as they took part in a Karting Gl'and Prix in Kilrea. George Graham brought an epilogue to all present. In October the Churchtown men were joined by a group of men from Ballysillan a5 they tried air rifle shooting in Culnady Orange Hall. An interview with one of the men showed how God had been at work in his life. A guest panel and pi72a night. which included iwo of our own membeis and a fomier MLA, was an uplifting evening and a time of good fellowship with one another. Average attendance at each event wa5 20 rnen
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND TRUSTEES ANNUAL REI PORT (cont'd) Friendship Group - This group met monthly from January to March and from September to December. They enjoyed a vai'led pi.0.aMme of speakers and activities which always ended with chat over a cup of tea. The following details our speakers for the year.. January- Michael Saunderson" February- Lorraine McGralh. March - John Porter; September- Norman Worthingham. October- Maud Steele" November- Isaac Thomp50n and the year fmished in December with Phylis Hayes as our speaker at our Christmas lunch in the manse. Walliiiig Group - This provided an opportunity for members of the congregation to meet inonlhly on a Sunday afternoon for a casual watk. This provided an opportuiiity for conversation and deepening of friendships. Soine of the locations include.. Roe Valley Park. Garvagh Forest, Maine Riverside Walk, Portglenone Forest, Castlerock beiich and Poilballintrae Board walk. Voluntcers 'he I'rustees wish lo acknowledge their deep appreciation of ihose who give freely of their lime by serving on committees and helping wtth organisations and other church activities. Publlc Benefit Statement The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to ils membei's and Ihe general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to Spirial and moral development and opportunities for response to Bible teaching. In turn, this framework leads to praclical expressions of Christian beliefs and standards in ihe local community such as through the care of those in need (including the sick, disabled and bereaved). Generally the above benefils are delivered locally by congregations and Iheir members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases, Public access is made known through the use of noticeboards, printed material. prcss advcrtisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and inforn]al and ad-hoc feedback from Inembers, their families, and members of ihe public. The puipose does not lead to hann. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of Iheii. holding office or employment. However, this is incidental and necessary in order to further OUT charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other onllnunities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement slatutory guidance.
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND TRUSTEI Ei S ANNUAL REPORT (cont'd) riiiiancial Revieiv The congregation's main source of income is members, contributions through the Weekly Freewill Offeriiig. Thei'e wei'e 96 contribiitoi's during the year (2022: 91) donaling a total of £65,010 (2022: £60,959). Total Income of the congregation during the year was £138,132 compared to £l15.590 in the previous year. Total expenditui'e increased to £120,877 from £95.999. Statemcnt of Ti'ustee Responsibilities The Twslees are responsible for preparing the annual report and the fu)ancial statements of the congregation in accordance with applicable law and gencrally accepted accounting prdctice. As the congregations total income does not exceed £250,000, the Trustee5 have elected under Section 64(3) of the Charities Act (Northern Ireland) 208 lo prepare a receipls and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time ils financial position. They are also responsible for safeguardin8 the assets of the congregation and hence for taking reasonable steps for the prevention and dctcclion of fraud and other irregularities. Approved by the Kirk Session at a meeting on 20th March 2024 and signed on its behalf by Name; Rev Richard Morrison Name: Christopher Rowe Date: Date".
Presbyter an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREI LAND I report on the accounts of Churchtown congregation foT the year ended 31 December 2023, which are set out on pages 10 10 15. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparalion of the accounts in accordance wilh thc ChaTities Act (Northern Ii'eland) 2008. It is my responsibility 10: examine the accounts under section 65 of the Charilies Act follow the procedures laid down in the general Directions given by ihe Commission under section 65(9)(b) of the Charities Act state wheiher particular matters have come to my attention. Basis of Independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and tny examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charittes Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideralion of any unusual item5 Qr disclosures in the accounts, and seeking explanation5 from you as charity trustees concerniTJg any such matters. My role is to state whether any material matters have come lo my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with ihe accounting requirements of the Charities Act 4. That there is further inforniation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have complcted my examination and have no concerns in respect of the matters ( l ) to (4) listed above and, in connection with following the Directions of Ihe Charity Commission for Northern Ircland, I have found no matter5 that i-equiie drawing to your attention. lan Johnston (A.F.A.) Stevenson and Wilson 22-30 Broadway Avenue Chartered Accounlants Ballymena Date: 20th March 2024 BT43 7AA
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNTS) FOR THE YEIlR EDNED 31ST DECEMBER 2023 Note Unrestricted Funds Restricled Funds Endoivment Funds Total 2023 Total 2022 Receipts Donations and legacies Charitabl¢ a¢tivilies Grant Investment income Investinents realised oihei. incoine 83.106 300 J,150 449 29,970 484 1.200 2.708 11,138 240 113,076 784 2,350 3,927 11,138 6,857 101,104 1,157 4,462 3,700 770 6,617 5,167 Total Receipts 91,622 45.740 770 138,132 115,590 Pa iiieiils Raisii)g funds Charitable activities other expenditure Capital expenditure 421 69,559 13,054 421 87,208 30,794 2,454 438 83,007 12,554 17,649 17,740 2,454 Total Payments 83,034 37,843 120,877 95,999 Nel receipts / (paymenls) Transfers between funds 8,588 7,897 (9,135) 770 9,135 17.255 19,591 Nel movcmenl in funds Funds brought forward 8,588 96,510 (1,238) 176,879 9,905 91,527 17,255 364,916 19,591 345,325 Funds carried forward 10 105,098 175,641 101,432 382,171 364,916 10
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND sTATMNT OF ASSETS AND LIABILITIES AS AT 31ST DECEMBER 2023 Unrestricted Fuiids Restrieled Funds Endoivment Funds Total Funds 2023 Total Funds 2022 Funds Recoiieiliation 141ink. cash and invc5tillcnts at start of ycar Nel movement in funds 96.510 8,588 176.879 (1,238) 91,527 9,905 364,916 17,255 345,325 19,591 ljank. c45h and inv¢slments al cnd of y¢ar 105,098 175,641 101,432 382,171 364,916 Bank, Cash aiid Inve5tnient Balances Pro81'essive savings accounts Bank current accounts 101,432 280,739 91,527 273,389 382,171 364,916 Other Assets Fixed Assets- Note 9 Church building and contents Chui'ch hall buildings and contents Building of manse Building of open fronted shelter Land Gift Aid recelvable on donations Investments ,031,249 129,747 365,444 6,464 41,704 13,500 37,264 1,031,249 127,293 365,444 6,464 41,704 12,000 40,731 1,625,372 1,624.885 Liabilllies 2,086 3,271 Approved by the Kirk Session at a meeting on 201h March 2024 and signed on its behalf by.. Rev Richard Morrison Mr Christopher Rowe Minister Clerk of Session 11
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31ST DECEMBER 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in accordancc willi the pi'ovisions in The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payinenls basis. FUND ACCOUNTING ndowmenl ndS are funds, the capilal of which must be relained either pemianently or at the congregation's discretion. the income derived from the endowment is to be used either as restricted OT unrestricted income funds depending upon the purpose foi. which the endowment was established in the first place. Restricted funds comprise (a) income from endowments which is to be expended only on the reslricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational aclivity intended by the donoi.. Where these funds have unspent balances, interest on their pooled investhient is apportioned to the individual funds on an average balance basis. Unrestricted fijnds are income funds which are to be spent on the congregation's general purposes. Destgnated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endoivmcnt Funds Total 2023 Total 2022 Recoi'ded giving.. Loose collections Donations and gifts Gift Aid 4.938 67,123 11,045 4,938 94.342 13,796 3,727 86,243 11,134 27,219 2,751 83,106 29,970 113,076 101,104 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds EDdowm¢nt Funds Total 2023 Total 2022 Charitable activities - other Charitable activities- publication 300 300 780 484 484 377 300 484 784 1.157 12
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTII S TO THE ACCOUNTS (cont'd) INVEI STMEI NT INCOME Unrestricted Funds Restricted Funds Endoivment Fuiid5 Total 2023 Total 2022 Deposit interest 449 2,708 770 3,927 3,700 449 2,708 770 3.927 3,700 OTHIR INCOME Unreslricled Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Conacre income Donation for use of hall Sale of books Power Nl National Savings compensation McKinley donation Donation toward pulpit supply Presbyterian Chui'ch in Ii'eland 5,127 30 80 1.200 100 80 5,127 30 80 1,200 100 80 240 5,077 240 75 15 6.617 240 6,857 5,167 RAISING FUNDS Unrestricted Funds Restricted Funds Endoivment Funds Total 2023 Total 2022 FWO envelope5 421 421 438 421 421 438 13
an CHURCHTOWN CONGREGATIOIY OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) CHARITABLE ACTIVITIES Unrestrieted Funds ResÉrictcd Fuiid5 Endoivment Funds Total 2023 Total 2022 Ministry and support staff costs Prcsbylery fees Geiici'al assessment Events and catering expense5 Stationery and teaching materials Iblications Donations lo missions and charities Congi'egalion running costs 51,450 299 6.197 1.497 2.717 {10) 4,738 2.671 240 51,690 299 7.002 3,020 3,052 474 15.685 5.986 49,185 295 8,030 3,951 2,535 425 15,040 3,546 805 1,523 335 484 10.947 3,315 69,559 17,649 87,208 83,007 OTHCI R CI XPENDITURE Unrestrieted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Governance costs Repairs and maintenance Ulililies Equipjnent 2.135 1.479 9.440 232 13,646 150 3,712 2,367 15,125 9,590 3.712 3,193 2,459 6,902 13,054 17,740 30,794 12,554 FIXED ASSF.TS And CAPITAL EXPENDITURE The congregation owns the Church building, Church hall and Church manse situated at Tamlaghi Rd, Maghera BT46 5XW and the associated fixtures, fittings and equipment. These have an insurance value of £1,530,450 at the 3 1st December 2017. 14
an CHURCHTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THEI ACCOUNTS (cont'd) io. FUND BALANCES Fund Balaiice at slarl Receipts Payment Surplus / (deficit) Transfer alaiice at end Uiii'esti'icted Funds Nuinber l account Nuiiiber 3 account 61,778 34,732 86,713 4,909 82,783 251 3,930 4,658 65,708 39,390 96,510 91,622 83,034 8,588 105,098 Restricted Funds Number l account Number 2 account Youth f¢llowship Men's fcllowship Friendship group Sabbath school pw Boys Brigade 98 153.204 805 553 1,070 16,430 2,278 2.441 18,650 20,167 9,465 19,812 391 163 435 1,697 3,124 2,756 9,185 355 (390) (163) (99) (555) 89 (525) (9,135) 148 153,559 415 390 971 15,875 2,367 1,916 336 ,142 3.213 2,231 176.879 45,740 37,843 7,897 (9,135) 175,641 Endowment Funds Progressive Progressive 2 Pi-ogi-essive 3 Progi-e55ive 4 Progi'essive 5 42,236 38,454 3,137 7,700 394 347 29 394 347 29 42,630 38,801 3,166 7,700 9,135 9,135 91,527 770 770 9,135 101,432 Total 364,916 138,132 120,877 17,255 382,171 15